Tax Commission

Also see: Non-Nexus Sellers

Utah requires a remote seller to collect and pay Utah sales tax if, in either the previous or the current calendar year, the remote seller receives a gross revenue of more than $100,000 from the sale of tangible personal property, any product transferred electronically, or services for storage, use, or consumption in Utah.

This requirement became effective for sales occurring on or after January 1, 2019.

NOTE: Prior to July 1, 2025, you would have had nexus with Utah if you sold tangible personal property, products transferred electronically or services for storage, use or consumption in Utah in 200 or more separate transactions in either the previous or current calendar year.

Remote sellers can register for a Utah sales tax license using any of the following methods:

Use Taxpayer Access Point at tap.utah.gov.

• Register for Streamlined Sales Tax member states, including Utah, at sstregister.org.^TM